(1)Each return under section 80 must, when delivered to the Commission, be accompanied by a declaration which complies with subsection (2) and is signed by the treasurer.
(2)The declaration must state—
(a)that the treasurer has examined the return in question; and
(b)that to the best of his knowledge and belief—
(i)it is a complete and correct return as required by law, and
(ii)all expenses shown in it as paid have been paid by him or a deputy treasurer of the party or a person authorised under section 76.
(3)A person commits an offence if—
(a)he knowingly or recklessly makes a false declaration under this section; or
(b)subsection (1) is contravened at a time when he is treasurer of the registered party to which the return relates.